1.audit 审计 5/zf
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2.attestation 鉴证 pE~9o 9
3.credibility 可信赖程度 #_JA5W+E
4.audit of financial statements 财务报表审计 "m
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5.agreed-upon procedures 执行商定程序 F]/L!
6.high levels of assurance 高水平保证 m+;B!46
7.compilation 编制 "u .)X3
8.reliability 可靠性 ~% D^Ga7
9.relevance 相关性 49iR8w?k
10.professional skepticism 职业谨慎 Tz+HIUIxF
11.objectivity 客观性 HTR "mQ
12. professional competence 专业胜任能力 +9Xu"OFm
13.Senior/CPA-in-charge 项目经理 6~:W(E}
14.audit engagement letter 业务约定书 =$
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15.recurring audit 连续审计 Dlqn~
16.the client 委托人 GhSL%y
17.change CPA 更换注册会计师 V)_H E
18.the existing CPA 现任注册会计师 c+}!yH$
19.the successor CPA 后任注册会计师 e|2vb
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20.the preceding CPA前任注册会计师 0BbiQXU
21.issue the audit report 出具审计报告 /k4^&
22.expert 专家 9~LpO>-
23.the board of directors 董事会 aYv'H
24.knowledge of the entity‘ s business 了解被审计单位情况 L:|X/c9r[
25.assess material misstatement risks评估重大错报风险 <M5{.`o
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 XhHel|!g:
28.a more knowledge of—— 进一步了解的情况 Wto@u4
29.the prior year‘s working papers 以前年度工作底稿 B,BOzpb(
30.minutes of meeting 会议纪要 7eaA]y~H
31.business risks 经营风险 JLFFh!J
32.appropriateness 适当性 =8$(i[;6w
33.accounting estimate 会计估计 97:t29N
34.management representations 管理层声明 c<JM1
35.going concern assumption 持续经营假设 b@{%qh,C
36.audit plan 审计计划 +l[Z2mW
37.significant audit areas 重点审计领域 PMz{8
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38.error 错误 Xud
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39.fraud舞弊 $ g1wK}B3
40.modified or additional procedures 修改或追加审计程序 Zh@4_Z9n!
41.misappropriation of assets 侵占资产 Tb!B!m
42.transactions without substance 虚假交易 FthXFxwx$
43.unusual pressures 异常压力 +7U
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44.the suspected noncompliance 涉嫌存在违法行为 &F<J#cfe8
45.materialiy 重要性 6\)8mK
46.exceed the materiality level 超过重要性水平 6,V.j>z
47.approach the materiality level 接近重要性水平 BM=V,BZy
48.an acceptably low level 可接受水平 WcZo+r
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 x 1%J1?Fp
50.misstatements or omissions 错报或漏报 FJn~
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51.aggregate 总计 8zWBXV
52.subsequent events 期后事项 m&8U4uHN
53.adjust the financial statements 调整财务报表 %(dV|,|v
54.perform additional audit procedures 实施追加的审计程序 f<s'prF
55.audit risk 审计风险 X,iuz/Q
56.detection risk 检查风险 @2%VU#!m
57.inappropriate audit opinion 不适当的审计意见 8IT_mjj
58.material misstatement 重大的错报 ki*79d"$
59.tolerable misstatement 可容忍错报 v4,syd*3|V
60.the acceptable level of detection risk 可接受的检查风险